SWAEG Accounting and Tax Services Co.

18/05/2026

BIR RMC 46-2026

𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue has extended the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026, to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

Furthermore, this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR).

17/05/2026

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝗧𝗲𝗺𝗽𝗼𝗿𝗮𝗿𝘆 𝗨𝘀𝗲 𝗼𝗳 𝟮𝟬𝟮𝟬 𝗙𝗼𝗿𝗺 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗦𝗵𝗲𝗲𝘁 (𝗚𝗜𝗦) 𝗼𝗻 𝗲𝗙𝗔𝗦𝗧

The Securities and Exchange Commission has further extended the temporary use of the 2020 General Information Sheet (GIS) Form for filing through eFAST until 30 June 2026.

Corporations may continue to use the 2020 GIS Form during this extended period while completing the necessary setup or access arrangements for the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR).

📄 Download the form here:
https://bit.ly/2020GISForms

This extension aims to give corporations sufficient time to complete their HARBOR access and setup.

For concerns involving eFAST, eSECURE, or HARBOR, the public may visit the SEC Headquarters in Makati City or the nearest SEC Extension Office for on-site assistance.

For inquiries:
📞 Dial 1-4SEC (14732)
📧 SEC iMessage Portal: https://imessage.sec.gov.ph/

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-temporary-use-of-2020-form-for-filing-of-general-information-sheet-on-efast-until-30-june-2026/

29/04/2026

BIR RMC 036-2026

Availability of Offline eBIRForms Package Version 7.9.6.0, downloadable at www.bir.gov.ph.

Updates:

1. New BIR Form 1701-MS (August 2024) for Micro and Small taxpayers with deadline extended to May 15, 2026 per RMC 30-2026.

2. New ATCs have been added in BIR Form 1601-EQ for income payments to manufacturers/importers of motor vehicles (WI840/WC840), medicine/pharma products (WI850/WC850), and solid/liquid fuels (WI860/WC860) — all at ½% withholding tax rate.

3. TIN Branch Code field expanded from 3 to 5 digits across all tax returns.

4. Foreign currency deposit tax rate updated from 15% to 20% in BIR Form 1602Qv2018.

5. Bug fixes for multiple forms including 0619E, 1601FQ, 1604F, and others.

14/04/2026

𝐈𝐓𝐑 𝐃𝐄𝐀𝐃𝐋𝐈𝐍𝐄 𝐄𝐗𝐓𝐄𝐍𝐃𝐄𝐃!!!

BIR RMC 30-2026

Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required Attachments

31/03/2026

17/03/2026

BIR RMC 020-2026

Guidelines in the Filing of Annual Income Tax Returns and Payment of Corresponding Taxes Due Thereon for Calendar Year 2025

07/03/2026

📣 𝗡𝗢𝗧𝗜𝗖𝗘: The Securities and Exchange Commission invites all interested stakeholders to participate in the PFRS Training Needs Assessment Survey 2026. Your responses will help the Commission design training sessions that better address the needs of stakeholders in financial reporting.

📅 Deadline: 20 March 2026
📌 Submit your responses here: https://bit.ly/PFRS-Survey-2026

Read the full notice: https://www.sec.gov.ph/notices-2026/philippine-financial-reporting-standards-pfrs-training-needs-assessment-survey-2026/ .tab=0

07/03/2026

RMC 034 - 2025

Guidelines in the Filing of Annual Income Tax Return and Payment of Taxes Due Thereon for Calendar Year 2024

05/03/2026

27/01/2026

BIR List of Audit Selection Criteria